The Government confirmed the day before the Autumn Statement that it will delay automatic pensions “auto-enrolment” for firms employing 49 or fewer staff by just over a year.

Under the revised timetable, small businesses will begin to enrol their staff in May 2015, instead of April 2014.

The delay is also likely to mean that larger companies will benefit as the proposed minimum employer contribution looks set to remain at 1% for a further year, instead of rising in 2016. The expectation is that it will rise to 2% in 2017 and 3% in 2018.

We will advise you when the new staging dates become available in table format.